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expensive
,
 
so their use is less widespread. 
It may not be cost effective or practical to use the same access controls in all areas. The 
security 
requirements of different departments 
should be estimated, and appropriate measures taken. Some 
areas will be very restricted, whereas others will be relatively open. 
Important aspects of physical access of control are 
door locks 
and 
card entry systems
. Computer theft is 
becoming more prevalent as equipment becomes smaller and more portable. 
QUESTION 
Security measures
 
You are the chief accountant at your company. Your department, located in an open-plan office, has five 
networked desktop PCs, two laser printers and a dot matrix printer. 
You have just read an article suggesting that the best form of security is to lock hardware away in 
fireproof cabinets, but you feel that this is impracticable. Make a note of any alternative security 
measures which you could adopt to protect the hardware. 
ANSWER 
(a) 
'Postcode' all pieces of hardware. Invisible ink postcoding is popular, but visible marking is a 
better deterrent. Heated soldering irons are ideal for imprinting postcodes onto objects with a 
plastic casing. 
(b) 
Mark the equipment in other ways. Some organisations spray their hardware with permanent 
paint, perhaps in a particular colour (bright red is popular) or using stencilled shapes. 
BPP Tutor Toolkit Copy

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CHAPTER 9
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CONTROL, SECURITY AND AUDIT 
 
253 
(c) 
Hardware can be bolted to desks. If bolts are passed through the desk and through the bottom of 
the hardware casing, the equipment can be rendered immobile. 
(d) 
Ensure that the organisation's standard security procedures (magnetic passes, keypad access to 
offices, signing in of visitors, etc) are followed.